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Bu çalışmamızda, Türkiye’deki muhasebe uygulamalarının gelişimiyle başlayacağız. Daha sonra, mevcut durumda Türkiye’de uygulanmakta olan ve uygulanacak muhasebe uygulamalarını ele alacağız. Bilindiği üzere, hızla değişmekte olan bir dünyada yaşıyoruz. İş ve finans dünyası on yıl öncesine kıyasla bile çok farklı gözüküyor. Bundaki en büyük etki, son küresel krizin finansal raporlama standartları da dahil olmak üzere tüm dünyayı ve düzenleyici çerçeveleri yeniden şekillendirmesidir. İşletme ve finansın yanı sıra, muhasebe dünyada ve Türkiye'de benzeri görülmemiş bir hızda değişmiştir. Türkiye’deki mevzuata dayalı muhasebe uygulamaları 1850’lere dayanır ve muhasebe uygulamalarına yön veren yasal düzenlemelere ticaret ve vergi kanunlarında yer verilmiştir. Ayrıca, Türkiye'de muhasebe uygulamalarının gelişimi, ekonomik ve politik bağların bir sonucu olarak da batı ülkesinin uygulamalarından büyük ölçüde etkilenmiştir. Muhasebe mesleğinin gelişimi için dönüm noktalarından ilki, Türkiye'nin Uluslararası Finansal Raporlama Standartları (UFRS) komitesine üye olduğu 1974 yılıdır. Türkiye'deki UFRS'lerin uygulanmasındaki son önemli gelişmeyse, Kamu Gözetimi Kurumunu (KGK) muhasebe uygulamaları için tek otorite yapan mevcut Türk Ticaret Kanunu'dur. KGK, daha etkin bir bağımsız denetim ve kamu gözetim sistemi sağlamak üzere mevcut Türk Ticaret Kanunuyla birlikte kurulmuştur. Bu nedenle, mevcut muhasebe uygulamaları, Türkiye'deki muhasebe mesleğinin küreselleşmesini hızlandıran mevcut Türk Ticaret Kanunuyla birlikte değerlendirilmelidir.
In this work, we will begin with the development of accounting practices in Turkey. We will then discuss the accounting practices that are being implemented and implemented in the current situation in Turkey. As we know, we live in a world that is changing quickly. The world of business and finance looks very different, even compared to a decade ago. The biggest impact on this is that the recent global crisis reforms the whole world and regulatory frameworks, including financial reporting standards. In addition to business and finance, accounting has changed at an unprecedented rate in the world and in Turkey. The law-based accounting practices in Turkey are based on the 1850s and the legal regulations that direct accounting practices are included in the trade and tax laws. Furthermore, the development of accounting practices in Turkey, as a result of economic and political ties, has also been largely influenced by the practices of the Western country. The first of the turning points for the development of the accounting profession is the year 1974 when Turkey was a member of the Committee on International Financial Reporting Standards (UFRS). If the latest significant progress in the implementation of the UFRS in Turkey is the current Turkish Trade Act which makes the Public Supervisory Authority (KGK) the only authority for accounting practices. KGK was established along with the existing Turkish Trade Act to provide a more effective independent audit and public supervision system. Therefore, the current accounting practices should be evaluated together with the current Turkish Trade Act which accelerates the globalization of the accounting profession in Turkey.
In this study, we start with the development of accounting practices in Turkey. Then, we discuss the current accounting practices which applied and will be applied in Turkey. As it’s known, we live in a rapidly changing world. The world of business and finance looks very different than even a decade ago. The major impact on this is that the last financial crisis has reshaped the whole world and regulatory landscape including financial reporting standards. Along with business and finance, accounting has developed at an unprecedented pace in the world and in Turkey. Accounting legislation practices date back to 1850’s and the main legal regulations that direct the accounting practices in Turkey set out in commercial codes and tax laws. Besides, the development of accounting practices in Turkey is heavily influenced by the practices of a number of Western countries as a result of the economic and political ties in a specific period. One of the milestones for professional accounting development was in 1974, when Turkey became a member of the International Financial Reporting Standards (IFRS) committee. The last important development about implementation IFRSs in Turkey is the current Turkish Commercial Code, which made Turkish Public Oversight Authority (KGK) the only authority for accounting implementations. The KGK was established to ensure more effective auditing and public oversight system with the current Turkish Commercial Code. Therefore, the current accounting practices, which accelerated the globalization of the accounting profession in Turkey, should be evaluated together with the current Turkish trade laws.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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